Governor Brad Little waited until late February to put his signature on one of the most contentious pieces of legislation to cross his desk in years. House Bill 93, which creates a $50 million tax credit program for families who send their kids to private schools or homeschool them, became law despite thousands of Idahoans flooding his office with opposition.
The program offers up to $5,000 per student to cover private school tuition, homeschool curriculum, tutoring, textbooks, and transportation. Families with special needs children can claim up to $7,500. It’s not a voucher system, state officials insist. Instead, parents pay the expenses upfront and then claim a refundable tax credit when they file their state taxes.
Little framed the decision as having it both ways. Idaho can support robust public schools while giving families more educational options, he argued in a statement after signing the bill. His administration has increased public school funding by 60 percent since he took office, a point he has repeatedly emphasized.
But critics see a different story unfolding. Within hours of Little’s signature, a coalition that includes the Idaho Education Association, local school districts, and civic groups announced plans to challenge the law in court. They argue it violates the state constitution’s requirement that Idaho maintain a system of free public schools.
The numbers tell part of the story. When the House Revenue and Taxation Committee opened public comment on House Bill 93, more than 1,000 emails poured in. Ninety-four percent opposed it. Little told reporters that his office had received thousands more messages, though his staff declined to release a breakdown of support versus opposition.
The bill squeaked through the Republican-controlled legislature on largely party-line votes. In the House, it passed 42 to 28, with 19 Republicans breaking ranks to vote no. The Senate approved it 20 to 15, with nine Republicans joining all Democrats in opposition.
Representative Wendy Horman, an Idaho Falls Republican who co-sponsored the bill and chairs the Joint Finance-Appropriations Committee, has championed school choice for years. She argued that the tax credit gives families options while the state continues to pour money into traditional public schools. Little himself acknowledged the program lacks robust accountability measures, then added that he doesn’t think public schools have enough accountability either.
For supporters, the law represents a win for educational freedom. Chris Cargill, president of the Mountain States Policy Center, praised lawmakers for their leadership on the issue. The Idaho Republican Party called it a historic victory, noting that President Donald Trump had endorsed the measure.
But Paul Stark, executive director of the Idaho Education Association, sees it differently. Private schools can now collect taxpayer dollars without disclosing their curriculum, test scores, or even requiring background checks for employees, he pointed out at a press conference announcing the lawsuit. They can reject students based on religion, disability, or any other criteria. Public schools, meanwhile, have to take everyone.
The program’s financial mechanics add another layer of complexity. The $50 million cap means not everyone who applies will get funded, at least not right away. The Idaho State Tax Commission, which administers the program, has created a waiting list for families who don’t make the cut. When applications opened in January, more than 3,300 people applied within minutes.
Families earning less than 300 percent of the federal poverty level get priority, though the program is technically available to anyone. That income threshold works out to roughly $93,600 for a family of four, which covers a substantial portion of Idaho households.
The equity questions run deeper than income, though. Rural families, who make up a significant share of Idaho’s population, often live miles from the nearest private school. For them, the tax credit might be irrelevant. Meanwhile, urban and suburban families with multiple private school options nearby stand to benefit most.
Public school advocates worry about what happens when state dollars follow students out the door. Idaho’s public school budget for the current fiscal year actually shows a decrease in discretionary funding compared to the previous year, though overall spending has increased. That’s partly because student enrollment has declined slightly, reducing the number of classroom units the state funds.
The state has been investing heavily in school facilities after years of deferred maintenance left many buildings in poor condition. A 2022 legislative report estimated it would take $847 million just to bring all public school buildings up to good condition, not excellent. Little made facility funding a priority, securing $2 billion over ten years for repairs and construction.
But some education officials say the new private school program sends a contradictory message. The state pours money into fixing crumbling public schools while simultaneously creating a financial incentive for families to leave the system.
Little insists Idaho can do both. The state ranks first in the nation for return on investment in public schools, he noted, and has committed close to $17 billion to K-12 education since he took office. The tax credit program, he argued, simply expands choices without abandoning the core commitment to public education.
The lawsuit challenging House Bill 93 will test whether that vision aligns with Idaho’s constitutional obligations. Daniel Mooney, president of the Committee to Protect and Preserve the Idaho Constitution, pointed to 14 words in the state’s founding document: “establish and maintain a general, uniform and thorough system of public, free common schools.”
Those words are simple but profound, Mooney said, and House Bill 93 has no basis in them. Similar constitutional challenges in other states have succeeded in blocking private school subsidy programs. Idaho’s Supreme Court will now decide whether the tax credit survives.
For now, families are lining up to claim the money. The program went live in January with applications processed on a first-come, first-served basis. Whether it lasts beyond the next court ruling remains an open question.
Idaho Governor Brad Little recently signed House Bill 93 into law, introducing a $50 million Parental Choice Tax Credit program. This legislation offers refundable tax credits up to $5,000 per student for private schooling or homeschooling expenses, increasing to $7,500 for special needs students.
House Bill 93 was introduced to expand educational choice in Idaho by providing financial support for private schooling, homeschooling, and other non-public education expenses. It aims to make alternative education more accessible through refundable tax credits, particularly for low- and middle-income families, while promoting competition and innovation in education.
Key Facts:
- Parents of homeschooled or private school students can receive up to $5,000 to cover expenses such as tuition, fees, tutoring, textbooks, curriculum, and transportation. For special needs students, this amount increases to $7,500.
- Governor Little emphasized that Idaho can support both strong public schools and educational freedom, asserting that providing high-quality education remains a top priority.
- Critics, including Idaho’s Democratic legislators, argue that this measure may divert essential funds from public schools, potentially undermining their quality and accessibility.
Other Questions:
How Will House Bill 93 Affect Funding Allocation and Public School Resources?
The diversion of taxpayer dollars to private and homeschooling expenses raises questions about public school funding. Critics argue that such measures could reduce the resources available to public schools, particularly in rural areas where educational alternatives are limited. This shift may strain public school budgets, affecting their ability to maintain facilities, hire qualified staff, and provide extracurricular programs.
Will it Impact Educational Outcomes and Resource Availability?
Comparing academic performance between public schools and those benefiting from the new tax credits is essential. While private and homeschooling environments may offer tailored educational experiences, public schools provide standardized curricula and extracurricular activities. The reallocation of funds could widen the gap in resource availability, potentially impacting the quality of education for students remaining in the public system.
Does House Bill 93 Promote Educational Equity or Widen Disparities?
The bill’s implementation raises equity concerns, especially for low-income and rural communities. Although the tax credit is available to all families, those earning less than 300% of the federal poverty level receive priority. However, critics argue that this may still not fully address disparities, as families in rural areas may have limited access to private schooling, thereby not benefiting equally from the program.
What Are the Long-Term Implications of House Bill 93 on Public Education Infrastructure?
The long-term effects on public education infrastructure and teacher workforce stability are significant considerations. A sustained diversion of funds could lead to decreased investments in public school facilities and resources, potentially resulting in school closures or consolidations. Moreover, reduced funding might affect teacher salaries and job security, thereby challenging the public system’s ability to attract and retain qualified educators.
